Amcor plc filed a Form 8-K on August 14, 2026, disclosing that its Board of Directors accepted the resignation of PricewaterhouseCoopers AG, Switzerland as its independent registered public accounting firm and appointed PricewaterhouseCoopers LLP, United States in its place, both changes effective August 14, 2026.

Key Highlights

  • Auditor change effective August 14, 2026: PricewaterhouseCoopers AG, Switzerland resigned and PricewaterhouseCoopers LLP, United States was appointed as the company's independent registered public accounting firm.
  • PwC Switzerland tenure: PwC Switzerland had served as the company's independent registered public accounting firm since 2019, according to the filing.
  • Reason cited: The Committee requested the change "due to the Company's status as a US domestic reporting company and the Company's increasing presence and operations in the United States."
  • PwC US scope: PwC US will begin with the transition fiscal year ending December 31, 2026, including reviews of the interim period ending September 30, 2026.
  • Clean audit history: PwC Switzerland's reports on consolidated financial statements for fiscal years ended June 30, 2026 and 2025 "contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principle."
  • No disagreements or reportable events: The filing states there were no disagreements with PwC Switzerland on accounting principles, financial statement disclosure, or auditing scope during fiscal years ended June 30, 2026 and 2025, and no reportable events within the meaning of Item 304(a)(1)(v) of Regulation S-K.

Amcor's Auditor Transition: Key Details From the August 2026 Filing

On August 11, 2026, the Board of Directors of Amcor plc, upon the recommendation of its Audit Committee, took two concurrent actions: it accepted the resignation of PricewaterhouseCoopers AG, Switzerland ("PwC Switzerland") and appointed PricewaterhouseCoopers LLP, United States ("PwC US") as the company's new independent registered public accounting firm. According to the filing, both changes became effective on August 14, 2026, following the filing of the company's Annual Report on Form 10-K for its fiscal year ended June 30, 2026. The filing further notes that PwC Switzerland will continue to support residual statutory filings relating to the fiscal year ending June 30, 2026.

The filing attributes the auditor switch to Amcor's "status as a US domestic reporting company" and its "increasing presence and operations in the United States." Amcor's ordinary shares are listed on the New York Stock Exchange under the symbol AMCR, making it NYSE:AMCR. The company also has several debt securities registered on the NYSE. The Audit Committee's request for the resignation was described as deliberate, as PwC Switzerland had held the role since 2019.

The filing discloses that during the prior two fiscal years, PwC US was not consulted on the application of accounting principles to any specified transaction, the type of audit opinion that might be rendered, or any matter that was the subject of a disagreement or reportable event. A letter from PwC Switzerland dated August 11, 2026, agreeing with the company's disclosures, was filed as Exhibit 16.1. The filing was signed by Damien Clayton, Company Secretary, on August 14, 2026.

What Was Disclosed

Amcor plc disclosed a change in its certifying accountant, replacing PwC Switzerland with PwC US effective August 14, 2026. The company reported no prior disagreements with PwC Switzerland and no reportable events during fiscal years ended June 30, 2026 and 2025.